2010年末,新的医院会计制度颁布实施,这对我国的诸多公立医院提出了更高的财务管理要求。这是为了迎合我国当前新一轮的医疗卫生改革,对促进公立医院在适应市场经济的节奏,改善医疗卫生环境和水平,为人民群众提供更多更优质的医疗服务都起到至关重要的作用。本文关注的重点问题是会计制度的变化对医院财务成本管理有何影响,面对全新的会计制度,医院应当如何应对。 The end of 2010, the new hospital accounting system promulgated and implemented, which for many public hospitals in China put forward higher financial management requirements. This is to cater to the new round of health care reform in our country and play an important role in promoting public hospitals to adapt to the rhythm of the market economy, improve the environment and level of medical and health care, and provide more and better medical services to the people. effect. The key issue that this article pays close attention to is how the change of accounting system affects the hospital’s financial cost management. In the face of the new accounting system, how hospitals should respond.